EIN: 546001628
UEI: GFBKBJJU2MA4
Audited by: PBMares, LLP
Oversight agency: 10 [Department of Agriculture]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 12, 2026 (20 days ago).
What is a management decision? →FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on June 27, 2022 — management decision was due December 27, 2022.
FAC accepted this audit on May 18, 2021 — management decision was due November 18, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
Of the thirty-four (34) employee timesheets selected for testing, we identified one (1) instance where the timesheet was not approved by the supervisor. Cause: This appears to be an isolated incident due to human oversight. Effect or Potential Effect: Employees could charge time inappropriately to the grant, resulting in allowable activities being charged to the grant. Recommendation: The School Board should ensure that all employee timesheets are reviewed, as evidenced by a written or electronic signature on each timesheet. Questioned Costs: None Management?s Response: Management concurs. Supervising personnel will be reminded of the process and requirement to review and approve all employee timesheets charging time to federal projects.
Show full finding ▾Hide full finding ▴Finding: 2019-002 Program Name: Head Start Federal Awarding Agency: Department of Health and Human Services (HHS) Compliance Requirement: Allowable Activities/Cost Principles Type of Finding: Significant Deficiency Criteria: An adequately designed internal control should ensure that there are at least two sets of eyes on every transaction. For payroll, this would include the employee?s original input, followed by review of that employee?s supervisor, to ensure the only allowable activities and costs are being charged to the grant. Statement of Condition: Of the thirty-four (34) employee timesheets selected for testing, we identified one (1) instance where the timesheet was not approved by the supervisor. Cause: This appears to be an isolated incident due to human oversight. Effect or Potential Effect: Employees could charge time inappropriately to the grant, resulting in allowable activities being charged to the grant. Recommendation: The School Board should ensure that all employee timesheets are reviewed, as evidenced by a written or electronic signature on each timesheet. Questioned Costs: None Management?s Response: Management concurs. Supervising personnel will be reminded of the process and requirement to review and approve all employee timesheets charging time to federal projects.
Identifying Number: 2019-002 Name of Contact Person: Chris R. Fulmer, Assistant Superintendent of Finance & Administration Corrective Actions Taken: Supervising personnel will be reminded of the process and requirement to review and approve all employee timesheets charging time to federal projects. Proposed Completion Date: June 30, 2020
FAC accepted this audit on July 11, 2019 — management decision was due January 11, 2020.
FAC accepted this audit on February 6, 2018 — management decision was due August 6, 2018.
FAC accepted this audit on February 2, 2017 — management decision was due August 2, 2017.
GSA_MIGRATION
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GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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